HMRC Penalty Appeal Letter Template – Reasonable Excuse (Free Word & PDF)
Use this free HMRC penalty appeal letter (United Kingdom): fill it in online, download it as Word or PDF, and follow our step-by-step guide – where to send it, whether it needs notarizing, what to attach and mistakes to avoid.
| Country | 🇬🇧 United Kingdom |
|---|---|
| Document type | Tax & finance |
| Format | Word, PDF & fill in online |
| Cost | Free |
| Time to complete | about 5 minutes |
| Notarization | Not required |
| Deadline | Usually 30 days from the penalty notice |
| Form | Online, SA370 or letter |
What is this letter for?
If HMRC charges you a penalty, for example for filing your Self Assessment tax return late, you can appeal if you had a reasonable excuse. You normally need to appeal within 30 days of the date on the penalty notice. Many appeals can be made online or with form SA370, but a clear letter works too. A reasonable excuse is something that stopped you meeting your obligation despite taking reasonable care, such as serious illness, the death of a close relative, or unexpected postal or IT failures.
Where do you send it?
Appeal online through your HMRC account where possible, or post the letter (or form SA370) to the address on your penalty notice.
Does it need to be notarized?
Not required. No solicitor or witness is needed; sign the letter and include copies of your evidence.
Step-by-step process
- Read the penalty notice: amount, tax year and appeal deadline.
- File the missing return or pay the tax if you have not already.
- Collect evidence of your reasonable excuse.
- Appeal online, with form SA370 or with this letter.
- If refused, ask for a review or appeal to the First-tier Tribunal.
What you need before you start
- Your Unique Taxpayer Reference (UTR) and the penalty notice
- The tax year and penalty amount
- Evidence of your reasonable excuse and the dates
How to use this template
- Click each yellow field inside the letter and type your details directly (Enter jumps to the next field).
- Read the text through; the “Edit” button lets you change any sentence.
- Click “Word”, “PDF” or “Copy”, then sign and send.
Free template : HMRC penalty appeal letter
Your full name
Address line 1
Town, Postcode
Phone | Email
Today’s date
HM Revenue and Customs
Address shown on your penalty notice
Re: Appeal against penalty – UTR UTR, tax year Year
Dear Recipient name,
I wish to appeal against the late filing / late payment penalty of £Amount dated Notice date for the Year tax year.
I had a reasonable excuse: explain what happened, with dates. This prevented me from filing / paying on time despite my efforts to do so.
As soon as the situation ended, on Date, I filed the return / paid the tax without delay. I enclose evidence.
I ask that the penalty be cancelled.
Yours sincerely,
Your full name
Letter variations
Serious illness
I was admitted to hospital on [[Date]] and remained unable to deal with my affairs until [[Date]]. A letter from my doctor is enclosed.
Bereavement
My [[relative]] died on [[Date]] and I was responsible for arranging the funeral and the estate, which prevented me from filing on time.
Checklist before you send
- ☑️ UTR and tax year correct
- ☑️ Appeal sent within 30 days
- ☑️ Dates of the excuse match the delay
- ☑️ Evidence enclosed
- ☑️ Return filed / tax paid
⚠️ Disclaimer: this template is for general guidance only and is not legal advice. Always check the requirements of the organization you are writing to before sending it.
🏛️ Official sources
Always check the latest rules on the official website before sending.
Common mistakes to avoid
- ❌ Missing the 30-day deadline without explanation.
- ❌ Giving an excuse that did not cover the whole delay.
- ❌ Not filing the return before appealing.
Tips before you send it
- Appeal within 30 days of the penalty notice.
- Show the excuse lasted for the period of the delay.
- Fix the problem (file or pay) as soon as you can.
Frequently asked questions
What counts as a reasonable excuse?
Events outside your control that stopped you meeting the deadline despite reasonable care, such as serious illness, bereavement, or failures of HMRC’s systems.
What is not a reasonable excuse?
Usually: relying on someone else, finding HMRC online services difficult, or not receiving a reminder.
What if HMRC rejects my appeal?
You can ask for an independent review or appeal to the tax tribunal.
Do I have to pay the penalty while appealing?
You may be asked to; check your notice. If the appeal succeeds, the penalty is cancelled or repaid.
Where do I send this letter (HMRC penalty appeal letter)?
Appeal online through your HMRC account where possible, or post the letter (or form SA370) to the address on your penalty notice.
Does this letter (HMRC penalty appeal letter) need to be notarized?
Not required – No solicitor or witness is needed; sign the letter and include copies of your evidence.